start of the new year, but he's standing by his commitment to raise taxes for those making more than $250,000. that's something republican leaders say they simply will not accept. if both sides don't reach a deal, new tax hikes will hit very hard, especially on parents. they could have a really tough time paying for child care. >> reporter: it's a dilemma facing families across the country. mother of three, jenny trotter says not being able to get a tax credit for child care expenses could really impact her family. >> we typically get a refund and, you know, thinking that that might not be a possibility for some people who do use that money at the end of the year to take care of big expenses, you know, that would be tough. >> reporter: that's why accountants are warning parents to plan carefully for 2013 unless congress decides to change current tax law, parents who used to receive a $1,000 per child credit on their taxes will only get $500 per child.